Obsolete old EA-2A/2F exam questions under PPA

The following types of questions are no longer on the EA-2F exam syllabus, or include transition rules that would no longer be tested:

IRC section 415 maximum benefits

IRC section 416 to heavy determination

IRC section 401(a)(17) computation of compensation limit

IRC section 417(e)(3) maximum lump sums

The effects of mergers and spinoffs (IRC section 414(l)) on minimum funding

Transition rule for determination of exemption of shortfall amortization base

Transition rule for at-risk determination

Transition to PPA segment rates

The following is a list of questions from prior EA-2A exams that test the above issues. These questions are still accurate, and may provide useful information when studying for the 2016 EA-2F exam – so you may want to work these questions anyway (especially the ones with transition rules because there are so many of them – the transition rules are unimportant, but the rest of the question is useful). However, there should not be a question on the 2016 exam directly testing any of these issues. Note – I have still included questions dealing with IRC section 415 and 416 that are instructive with regard to what still might be tested, although these topics will not likely be tested directly. The 401(a)(17) compensation limit questions may also be instructive, although it is not likely to be directly tested. All questions from the 2013 through 2015 EA-2F exams are still valid, with the exception of a note I have made concerning question 33 from the 2014 exam.

2007 exam

Q1 – uses transition rule for shortfall base

Q5 – uses transition rule for shortfall base

Q6 – uses transition rule for shortfall base

Q7 – basic 415 question

Q8 – uses transition rule for shortfall base

Q10 – 415 question

Q13 – uses transition rule for shortfall base

Q18 – uses transition rule for shortfall base

Q21 – uses transition rule for shortfall base

Q22 – uses transition rule for at-risk determination

Q24 – TH minimum with DB/DC plan

Q27 – uses transition rule for at-risk determination

Q30 – uses transition rule for shortfall base

Q35 – uses transition rule for shortfall base

Q36 – uses transition rule for shortfall base in statement III

Q37 – uses transition rule for shortfall base

Q40 – uses transition rule for PPA segment rates

Q42 – uses transition rule for shortfall base

Q46 – uses transition rule for shortfall base

Q47 – uses transition rule for at-risk determination

Q48 – uses transition rule for shortfall base

2008 exam

Q2 – uses transition rule for shortfall base

Q4 – uses transition rule for shortfall base

Q5 – determination of top heavy ratio

Q7 – spinoff true-false question

Q11 – uses transition rule for shortfall base

Q21 – uses transition rule for shortfall base

Q22 – 415 limit question

Q25 – uses transition rule for shortfall base

Q28 – 415 limit question

Q30 – uses transition rule for shortfall base

Q31 – top heavy question

Q32 – 415 limit question

Q33 – top heavy determination question

Q35 – uses transition rule for shortfall base

Q36 – uses transition rule for shortfall base

Q37 – uses transition rule for shortfall base

Q41 – uses transition rule for shortfall base

Q43 – uses transition rule for shortfall base

Q44 – 415 limit question


2009 exam

Q2 – uses transition rule for shortfall base

Q5 – IRC section 417(e)(3) true-false

Q8 – uses transition rule for at-risk determination

Q10 – uses transition percentages for MRC

Q14– uses transition rule for shortfall base

Q17 – IRC section 417(e)(3)

Q19 – uses transition rule for shortfall base

Q21 – IRC section 417(e)(3)

Q22 – IRC section 401(a)(17)

Q27 – uses transition rule for shortfall base

Q30 – uses transition rule for shortfall base

Q33 – uses transition rule for shortfall base

Q42 – uses transition rule for shortfall base

Q44 – uses transition rule for shortfall base

Q46 – uses transition rule for shortfall base

Q48 – uses transition rule for shortfall base

Q54 – uses transition rule for shortfall base

Q58 – 415 limit question


2010 exam

Q10 – 415 limit question

Q14 – 415 limit question

Q17 – 401(a)(17) compensation limit question

Q19 – 415 limit question

Q20 – uses transition rule for shortfall base

Q30 – top heavy determination

Q37 – uses transition rule for shortfall base

Q43 – 417(e)(3) question

Q50 – uses transition rule for shortfall base

2011 exam

Q20 – 401(a)(17) compensation limit

Q28 – top heavy determination

Q32 – 415 limit question

Q33 – top heavy determination

Q48 – 417(e)(3) lump sum

2012 exam

Q5 – 401(a)(17) compensation limit

Q30 – 415 limit question

Q39 – top heavy minimum benefit

2014 exam

Q33 – No interest given for advance quarterly contribution (interest would be given beginning in 2016)